Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025

Explanatory Statement

Issued by Authority of the Minister for Agriculture, Fisheries and Forestry

Primary Industries (Excise) Levies Act 2024

Legislative Authority

The Primary Industries (Excise) Levies Act 2024 (the Act) authorises the imposition of primary industries levies in regulations that are duties of excise within the meaning of section 55 of the Constitution. Section 27 of the Act provides that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

Part 2 of the Act authorises the regulations to impose a levy in relation to one or more products that are the produce of a primary industry in the circumstances prescribed by the regulations. The Act authorises the regulations to provide for an exemption from a levy imposed under Part 2 (section 9) and for working out the rate of the levy (section 16).

Purpose

The Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025 (the Regulations) amend the levy rates in relation to certain products to facilitate the repayment of industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite and Avian Influenza outbreaks, and to facilitate biosecurity activities in relation to honey.

Specifically, the Regulations amend the Primary Industries (Excise) Levies Regulations 2024 (the Levies Regulations) to:

increase the rate of the biosecurity response component of the almond levy from 0.1 cents per kilogram to 0.37 cents per kilogram for almonds (other than almonds of the Nonpareil variety) in their shells;
increase the rate of the biosecurity response component of the almond levy from 0.1 cents per kilogram to 0.37 cents per kilogram for almonds of the Nonpareil variety in their shells;
increase the rate of the biosecurity response component of the almond levy from 0.13 cents per kilogram to 0.52 cents per kilogram for almonds that are not in their shells;
decrease the rate of the research and development component of the avocado levy from 2.9 cents per kilogram to 2.65 cents per kilogram of the avocados (other than for processing);
increase the rate of the biosecurity response component of the avocado levy from 0 cents per kilogram to 0.25 cents per kilogram for avocados (other than for processing);
decrease the rate of the biosecurity response component of the honey levy from 2.7 cents per kilogram to 1 cent per kilogram of honey;
increase the rate of the biosecurity activity component of the honey levy from 0.1 cents per kilogram to 2.8 cents per kilogram of honey;
increase the rate of the biosecurity response component of the laying chickens levy from 1.1 cents per laying chicken to 11.9 cents per laying chicken; and
increase the rate of the biosecurity response component of the meat chickens levy from 0.03 cents per meat chicken to 0.1716 cents per meat chicken.

Background

The agricultural levy and charge system, known as the agricultural levy system, is a long-standing partnership between industry and the Australian Government to facilitate industry investment in strategic activities. Levies and charges are generally payable by farmers, producers, processors and exporters.

Amounts equal to the collected levy and charge are generally disbursed under the Primary Industries Levies and Charges Disbursement Act 2024 by the Commonwealth to recipient bodies and other entities to support activities the levies and charges are imposed to fund. This includes research and development, biosecurity activities and biosecurity responses.

Subsection 7(3) of the Act provides that before the Governor-General may make regulations for the purposes of subsection 7(1), imposing a levy in relation to products that are the produce of a primary industry, the Minister must be satisfied that the imposition of the levy would result in one or more types of expenditure on matters or activities specified in subsection 7(3). Any levy imposed is a duty of excise, which includes a tax on the production, manufacture, sale and distribution of goods.

To the extent that the amendments to levies imposed by the Levies Regulations could be made for the purposes of subsection 7(1) of the Act, the imposition of those levies will result in one or more of the types of expenditure on matters or activities required by subsection 7(3) of that Act.

Paragraph 27(2)(c) of the Act provides that before regulations are made setting or amending the rate of a levy, the Minister must be satisfied that appropriate consultation has been undertaken with bodies and persons involved in the industry in relation to the levy and any recommendations made by those bodies or persons about the rate have been considered. The Minister was satisfied under paragraph 27(2)(c) of the Act that appropriate consultation has been undertaken with bodies and persons involved in the industry in relation to the levies and any recommendations made by those bodies or persons about the rates have been considered.

Impact and Effect

The amendments benefit almond, avocado and honey producers and laying chicken and meat chicken proprietors. The changes to the biosecurity related levies for almonds, avocados, honey, laying chickens and meat chickens will be used to repay industry response contributions by the Australian Government under ongoing response arrangements. The changes to the biosecurity related levies for honey will also be used to facilitate ongoing biosecurity programs for the industry.

The Primary Industries (Customs) Charges Regulations 2024 (Charges Regulations) separately imposes charges on almonds, avocados and honey that are duties of customs. Such duties are taxes on products exported from Australia. The Primary Industries (Customs) Charges Amendment (Almonds, Avocados and Honey) Regulations 2025 also amends the rate of the charges on almonds, avocados and honey. The amendments align the rate of the charge in the Charges Regulations and the levy in the Levies Regulations separately imposed on almonds, avocados and honey.

Consultation

The measures in the Regulations were developed in consultation with almonds, avocados and honey producers and laying and meat chicken proprietors, in accordance with the Australian Government’s Levy guidelines: How to establish or amend agricultural levies (Levy Guidelines).

The Almond Board of Australia, the industry body for almonds, notified levy payers of a proposed increase to the biosecurity response components of the levy and charge on almonds. There was a thirty-day objection period following the notification; no objections were received. The Department of Agriculture, Fisheries and Forestry (the department) assessed the proposal and considered it to meet the requirements of the Levy Guidelines.

Avocados Australia Limited (AAL) is the industry body for avocados. AAL consulted with avocado levy payers and Horticulture Innovation Australia on the proposed increase to the biosecurity response component and the decrease to the research and development component of the levy and charge on fresh fruit. Following notification, an objection period was held. One objection was received but this objection did not address the proposed changes to the rate of the levy. The department assessed the proposal and considered it to meet the requirements of the Levy Guidelines.

The Australian Honey Bee Industry Council, the industry body for honey, undertook extensive consultation with levy payers before notifying industry of the proposed levy increase. There was a 30-day objection period following the notification; no objections were received. The department assessed the proposal and considered it to meet the requirements of the Levy Guidelines.

Australian Eggs, on behalf of the egg industry and with the support of Egg Farmers Australia, notified levy payers of the proposed increase to the biosecurity response component of the levy on laying chickens. There was a thirty-day objection period; three objections were received. The objections did not address the proposed increase to the rate of the levy and so no changes to the proposal were required. The department assessed the proposal and considered it to meet the requirements of the Levy Guidelines.

The Australian Chicken Meat Federation (ACMF), notified levy payers of a proposed increase to the biosecurity response component of the levy on meat chickens from 0.03 cents per meat chicken to 0.3262 cents per meat chicken. There was a thirty-day objection period following the notification; two objections were received. The objections concerned the quantum of the proposed increase to the rate of the levy. To address these concerns, the proposed rate was amended to 0.1716 cents per meat chicken and levy payers were consulted on this proposed new rate and no objections were received. The department assessed the proposal and considered it to meet the requirements of the Levy Guidelines.

Details/ Operation

Details of the Regulations are set out in Attachment A.

Other

The Regulations are compatible with the human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full statement of compatibility is set out in Attachment B.

The Regulations commence on 1 July 2025. The Regulations are a legislative instrument for the purposes of the Legislation Act 2003.

Attachment A

Details of the Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens, Meat Chickens) Regulations 2025

Section 1 – Name

This section provides that the name of the Regulations is the Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025 (the Regulations).

Section 2 – Commencement

This section provides for the Regulations to commence on 1 July 2025.

The note following subsection 2(1) highlights that the table only relates to the provisions of this instrument as originally made. The table will not be amended to deal with any later amendments of this instrument.

Subsection 2(2) provides that any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Column 3 contains relevant dates and details.

Section 3 – Authority

This section provides that this instrument is made under Primary Industries (Excise) Levies Act 2024.

Section 4 – Schedules

This section provides that each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1 – Amendments

Primary Industries (Excise) Levies Regulations 2024

Item 1 – Clause 3-3 of Schedule 1 (table item 1, column headed “Rate of levy”, paragraph (b))

This item omits the existing rate of levy on honey in relation to the biosecurity activity component of 0.1 cents per kilogram of the honey and substitutes a new rate of 2.8 cents per kilogram of the honey.

The purpose of the amendment is to increase the biosecurity activity component of the levy on honey to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite and facilitate ongoing biosecurity programs for the industry.

Item 2 – Clause 3-3 of Schedule 1 (table item 1, column headed “Rate of levy” paragraph (c))

This item omits the rate of levy on honey in relation to the biosecurity response component of 2.7 cents per kilogram of the honey and substitutes a new rate of 1 cent per kilogram of the honey.

The purpose of the amendment is to decrease the biosecurity response component of the levy on honey to facilitate the increase to the biosecurity activity component made by item 1 above, while adding an extra cent per kilogram to the overall levy, to further facilitate the repayment of underwritten biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite.

Item 3 – Clause 3-5 of Schedule 1 (Heading)

This item repeals the existing heading “3-5 Application provision” and substitutes a new heading “3-5 Application provisions”. This amendment is consequential to the amendment made by item 5 below which inserts an application provision for clause 3-3 (as amended by items 1 and 2 of this Schedule).

Item 4 – Clause 3-5 of Schedule 1

This item inserts a new subclause (1) before the text “Clause 3-1.” This amendment is consequential to the amendment made by item 5 below which inserts an application provision for clause 3-3 (as amended by items 1 and 2 of this Schedule).

Item 5 – At the end of clause 3-5 of Schedule 1

This item adds a new subclause heading “Amendments made by Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025” at the end of clause 3-5 of Schedule 1.

This item also adds new “Subclause 3-5(2)” at the end of clause 3-5 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

The new subclause 3-5(2) provides that clause 3-3, as amended by Schedule 1 to the Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025, applies in relation to honey that is sold, or used in the production of other goods, on or after 1 July 2025, whether the honey is produced before, on or after that day.

The purpose of this new subclause is to provide an application provision for the amendments to the biosecurity activity and biosecurity response components of the honey levy made by items 1 and 2 of this Schedule.

Item 6 – Clause 5-3 of Schedule 1 (table item 1, column headed “Rate of levy”, paragraph (c))

This item omits the rate of levy on laying chickens in relation to the biosecurity response component of 1.1 cents per laying chicken and substitutes a new rate of 11.9 cents per laying chicken.

The purpose of the amendment is to increase the biosecurity response component of the levy on laying chickens to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the avian influenza outbreaks. The application provision in clause 5-5 applies to this change.

Item 7 – Clause 6-3 of Schedule 1 (table item 1, column headed “Rate of levy”, paragraph (c))

This item omits the rate of levy on meat chickens in relation to the biosecurity response component of 0.03 cents per meat chicken and substitutes a new rate of 0.1716 cents per meat chicken.

The purpose of the amendment is to increase the biosecurity response component of the levy on meat chickens to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the avian influenza outbreaks. The application provision in clause 6-5 applies to this change.

Item 8 – Clause 37-3 of Schedule 2 (table item 1, column headed “Rate of levy”, paragraph (b))

This item omits the rate of levy on almonds (other than almonds of the Nonpareil variety) in relation to the biosecurity response component of 0.1 cents per kilogram of the almonds and shells and substitutes a new rate of 0.37 cents per kilogram of the almonds.

The purpose of the amendment is to increase the biosecurity response component of the levy on almonds (other than almonds of the Nonpareil variety) to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite. The application provision in clause 37-5 applies to this change.

Item 9 – Clause 37-3 of Schedule 2 (table item 2, column headed “Rate of levy”, paragraph (b))

This item omits the rate of levy on almonds (of the Nonpareil variety in their shells) in relation to the biosecurity response component of 0.1 cents per kilogram of the almonds and substitutes a new rate of 0.37 cents per kilogram of the almonds.

The purpose of the amendment is to increase the biosecurity response component of the levy on almonds (of the Nonpareil variety in their shells) to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite. The application provision in clause 37-5 applies to this change.

Item 10 – Clause 37-3 of Schedule 2 (table item 3, column headed “Rate of levy”, paragraph (b))

This item omits the rate of levy on almonds (that are not in their shells) in relation to the biosecurity response component of 0.13 cents per kilogram of the almonds and substitutes a new rate of 0.52 cents per kilogram of the almonds.

The purpose of the amendment is to increase the biosecurity response component of the levy on almonds (that are not in their shells) to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite. The application provision in clause 37-5 applies to this change.

Item 11 – Clause 39-3 of Schedule 2 (table item 2, column headed “Rate of levy”, paragraph (b))

This item omits the rate of levy on avocados (that are not processed or sold for processing) in relation to the research and development component of 2.9 cents per kilogram of the avocados and substitutes a new rate of 2.65 cents per kilogram of the avocados.

The purpose of the amendment is to decrease the research and development component of the levy on avocados (that are not processed or sold for processing). This will ensure that the increase to the biosecurity response component made by item 12 below, does not increase the overall levy rate.

Item 12 – Clause 39-3 of Schedule 2 (table item 2, column headed “Rate of levy”, paragraph (d))

This item omits the rate of levy on avocados (that are not processed or sold for processing) in relation to the biosecurity response component of 0 cents per kilogram of the avocados and substitutes a new rate of 0.25 cents per kilogram of the avocados.

The purpose of the amendment is to increase the biosecurity response component of the levy on avocados (that are not processed or sold for processing) to facilitate the repayment of underwritten industry biosecurity response contributions to the Australian Government for the response to the Varroa destructor mite.

Item 13 – Clause 39-5 of Schedule 2 (heading)

This item repeals the existing heading “39-5 Application provision” and substitutes a new heading “39-5 Application provisions”. This item also adds a subclause heading “Original provisions”.

This amendment is consequential to the amendment made by item 15 below which inserts an application provision for clause 39-3 (as amended by items 11 and 12 of this Schedule).

Item 14 – Clause 39-5 of Schedule 2

This item inserts a subclause (1) before the text “Clause 39-1”. This amendment is consequential to the amendment made by item 15 below, which inserts an application provision for clause 39-3 (as amended by items 11 and 12 of this Schedule).

Item 15 – At the end of clause 39-5 of Schedule 2

This item adds a subclause heading “Amendments made by Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025”.

This item also adds new “Subclause 39-5(2)” at the end of clause 39-5 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

The new subclause 39-5(2) provides that clause 39-3, as amended by Schedule 1 to the Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025, applies in relation to avocados that are sold on or after 1 July 2025, whether the avocados are harvested before, on or after that day.

The purpose of this new subclause is to provide an application provision for the amendments to the research and development and biosecurity response components of the avocado levy as made by items 11 and 12 of this Schedule.

Attachment B

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Primary Industries (Excise) Levies Amendment (Almonds, Avocados, Honey, Laying Chickens and Meat Chickens) Regulations 2025

This legislative instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the legislative instrument

Specifically, the Regulations amend the Primary Industries (Excise) Levies Regulations 2024 to:

increase the rate of the biosecurity response component of the almond levy from 0.1 cents per kilogram to 0.37 cents per kilogram for almonds (other than almonds of the Nonpareil variety) in their shells;
increase the rate of the biosecurity response component of the almond levy from 0.1 cents per kilogram to 0.37 cents per kilogram for almonds of the Nonpareil variety in their shells;
increase the rate of the biosecurity response component of the almond levy from 0.13 cents per kilogram to 0.52 cents per kilogram for almonds that are not in their shells;
decrease the rate of the research and development component of the avocado levy from 2.9 cents per kilogram to 2.65 cents per kilogram of the avocados (other than for processing);
increase the rate of the biosecurity response component of the avocado levy from 0 cents per kilogram to 0.25 cents per kilogram for avocados (other than for processing);
decrease the rate of the biosecurity response component of the honey levy from 2.7 cents per kilogram to 1 cent per kilogram of honey;
increase the rate of the biosecurity activity component of the honey levy from 0.1 cents per kilogram to 2.8 cents per kilogram of honey;
increase the rate of the biosecurity response component of the laying chickens levy from 1.1 cents per laying chicken to 11.9 cents per laying chicken; and
increase the rate of the biosecurity response component of the meat chickens levy from 0.03 cents per meat chicken to 0.1716 cents per meat chicken.

The legislative instrument commences on 1 July 2025.

Human rights implications

This legislative instrument does not engage any of the applicable rights or freedoms.

Conclusion

The measures in the legislative instrument are compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 as the legislative instrument does not engage any human rights issues.

The Hon. Julie Collins

Minister for Agriculture, Fisheries and Forestry

Administered by Department of Agriculture, Fisheries and Forestry

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